SEC Comment Letter for DANA INC (DAN) (CIK 0000026780) (DAN) — Oct 2, 2012
DANA INC (DAN) (CIK 0000026780)
Date: Oct. 2, 2012 · CIK: 0000026780 · Accession: 0000000000-12-054329
AI Filing Summary & Sentiment
Reasoning
Referenced dates: August 23, 2012
Letter
October 2, 2012 Via E -mail Roger J. Wood President and Chief Executive Officer Dana Holding Corporation 3939 Technology Drive Maumee, OH 43537
Re: Dana Holding Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 2 3, 2012 File No. 1 -01063
Dear M r. Wood :
We refer you to our comment letter dated August 23, 2012 regarding business contacts with Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filin g to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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October 2, 2012
Via E -mail
Roger J. Wood
President and Chief Executive Officer
Dana Holding Corporation
3939 Technology Drive
Maumee, OH 43537
Re: Dana Holding Corporation
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 2 3, 2012
File No. 1 -01063
Dear M r. Wood :
We refer you to our comment letter dated August 23, 2012 regarding business contacts
with Syria. We have completed our review of this subject matter. We remind you that our
comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filing and the company
may not assert staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States. We urge all persons who are
responsible for the accuracy and adequacy of the disclosure in the filin g to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Max Webb
Assistant Director
Division of Corporation Finance